Section 107 of the CGST Act, 2017 — Appeal – Certified copy of order -- The petitioner sought a direction to the first respondent to take on record the Appeal dated 13.12.2019, filed electronically. The only issue that arises for consideration is whether an Appeal can be entertained as per the provisions of Rule 108  even if the assessee has not submitted a certified copy of the order within a period of seven days. The petitioner has filed a Statutory Appeal under Section 107  electronically on time. But have not filed a hard copy of the impugned order, within a period of seven days. The court relied upon the decision of the Division Bench of Orissa High Court in the case of M/s.Atlas PVC Pipes Limited vs. State of Odisha and others, wherein it was held that since Rule 108(3) has not prescribed for condonation of delay in the event where the petitioner fails to submit the certified copy of the order impugned in the appeal nor is there any provision restricting application of Section 5 of the Limitation Act, 1963, in the context of supply of certified copy within the period stipulated in sub-rule (3) of Rule 108, the requirement to furnish certified copy of the impugned order within seven days of filing of appeal is only a procedural requirement, which can be condoned by exercising powers under Article 226 of the Constitution of India as it is only a technical defect.

Held that:- The Hon’ble High Court directed the petitioner to submit the certified copy of the impugned order dated 23.10.2019 before the first respondent, within a period of one week. On receipt, the first respondent shall process the Appeal filed by the petitioner under Section 107 and entertain the same if it is otherwise in order and thereafter, pass final orders, on merits and in accordance with law, within a period of three months thereafter.